“Disclosure and Access to Information British Columbia Taxpayer Perspective”
James D. Fraser
2.10.08
In British Columbia, as elsewhere, there exists a tension between, on the one hand, the need to disclose sufficient information to complete the roll and to appeal assessments, and on the other hand, the need to protect commercially sensitive information from unnecessary and potentially harmful exposure to competitors. It has generally fallen to the Property Assessment Appeal Board to attempt to strike the balance between these competing interests.